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Firm-specific Parameters and Earnings Management: A Study in the Indian Context
16 references·1 citing·31 second hop
Firm-specific Parameters and Earnings Management: A Study in the Indian Context (2018)Firm-specific Parameters and Earnings Man…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* (2010)The Relation Between Earnings…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Empirical research on accounting choice (2001)Empirical research on account…NUMBER OF DIRECTORS AND FINANCIAL PERFORMANCE: A META-ANALYSIS. (1999)NUMBER OF DIRECTORS AND FINAN…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Specification Tests in Econometrics (1978)Specification Tests in Econom…Board gender diversity, institutional ownership and earnings management: evidence from East African community listed firms (2023)Board gender diversity, insti…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Audit committee, board of director characteristics, and earnings management (2002)Corporate Governance and Equity Prices (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)On the Pooling of Time Series and Cross Section Data (1978)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Econometric Analysis of Cross Section and Panel Data (2001)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Detecting Earnings Management. (1995)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)A review of archival auditing research (2014)Corporate financing and investment decisions when firms have information that investors do not have (1984)The financial reporting environment: Review of the recent literature (2010)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)A Survey of Corporate Governance (1997)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)
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References

  • 1978Specification Tests in Econometrics18,788 cited
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 1999NUMBER OF DIRECTORS AND FINANCIAL PERFORMANCE: A META-ANALYSIS.1,768 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research

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1,683 cited
  • 2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*1,418 cited
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    • 2023Board gender diversity, institutional ownership and earnings management: evidence from East African community listed firms25 cited